The General Office of the State Administration of Taxation (SAT) recently released Notice [2024] No. 71, clarifying the specific deadlines for filing tax returns and making tax payments in 2025. This announcement aligns with Article 109 of the “Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection” and the holiday schedule outlined by the General Office of the State Council for 2025.
Standard Filing Deadlines
The standard deadline for filing tax returns for each month or quarter is typically within 15 days after the month or quarter ends. For 2025, this applies to: January, July, August, September, and December: The deadline is set for the 15th of the respective month.
Adjusted Deadlines Due to Holidays
The notice provides a detailed account of adjustments made to accommodate national holidays and weekends, ensuring clarity for taxpayers:
February
A 4-day holiday from February 1 to 4 results in the tax filing deadline being extended to February 20.
March
March 15 falls on a Saturday, pushing the deadline to March 17.
April
A 3-day holiday from April 4 to 6 shifts the filing deadline to April 18.
May
A 5-day holiday from May 1 to 5 extends the deadline to May 22.
June
June 15, being a Sunday, moves the deadline to June 16.
October
The National Day holiday spans eight days, from October 1 to 8, resulting in a new tax filing deadline of October 27.
November
November 15 falls on a Saturday, and the deadline is extended to November 17.
Special Circumstances and Reporting Requirements
The notice stipulates that any adjustments required beyond the prescribed schedule must be reported to the SAT in advance. Units encountering unique situations must liaise with the Department of Tax Collection and Management and Science and Technology Development for approval.